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JPMORGAN CHASE BANK, NA v Revenue & Customs (VAT - Whether single or multiple supplies - If a single supply whether standard rated or exempt)   flag 

[2023] UKFTT 856
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th September, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Loyalty Management UK and Baxi Group [2010] ECR I-9187 Europe circa 2010 flag 26
Levob Verzekeringen and OV Bank [2005] EUECJ C-41/04; [2006] CEC 424; [2006] 2 CMLR 8; [2005] ECR I-9433 Court of Justice of the European Communities Europe 27 Oct 2005 BAILII flag 50
[2003] Ecr i-13711 [2003] ECR I-13711 Europe circa 2003 flag 23
CPP [1999] ECR I-973 Europe circa 1999 flag 88
R (on the Application of Gloucestershire Hospitals NHS Foundation Trust [2023] UKUT 28 United Kingdom Upper Tribunal United Kingdom 30 Jan 2023 BAILII flag 1
Spectrum Community Health CIC v HMRC [2022] UKFTT 856 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2022 BAILII flag 1
Target Group Ltd v Revenue and Customs [2019] UKUT 340 United Kingdom Upper Tribunal United Kingdom 15 Nov 2019 BAILII flag 5
Target Group Ltd v HMRC [2018] UKFTT 856 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2018 BAILII flag 1
Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87 United Kingdom Supreme Court United Kingdom 11 May 2016 BAILII flag 48
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
Honourable Society of Middle Temple v HMRC [2013] UKUT 250 United Kingdom Upper Tribunal United Kingdom 24 May 2013 BAILII flag 18
Wha Ltd v HMRC [2013] UKSC 24; [2013] 2 All ER 907 United Kingdom Supreme Court United Kingdom 1 May 2013 BAILII flag 38

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